The European Union is made up of 27 Member States who have decided to gradually link together their know-how, resources and destinies. Together, during a period of enlargement of 50 years, they have

public. ESG TRENDS Climate change Water scarcity Tech disruption Healthier lifestyle/longevity Labor scarcity Diversity How does ESG actually affect companies? For illustrative purposes only ESG SHOCKS

inflation rate by 0.05 percent, resulting from lower price in agricultural products. Furthermore, an enlargement of tourism sector together with a rise in number of agricultural products were key factors of

indirectly, e.g. water scarcity, water stress, flooding, infrastructure decay, drought (adapted from the CEO Water Mandate's "Understanding Key Water Stewardship Terms").The extent of a risk is a function of

investment results. Climate change, water scarcity, community conflicts, resource depletion, supply chain breakdowns, worker well-being and economic inequality, coupled with instantaneous communication, can

between 7 to 63 percent (The mean is at 24.95 percent) The above AQIs is used to indicate the necessity of an in-depth analysis if the turnover rate is high. The high turnover rate results in the scarcity

transition risk The cost of air pollution; fuel efficiency Automation / future of work Water scarcity The Age of Plastic Diversity Board effectiveness Remuneration Responsible lending; BNPL Wage underpayment

professional standards. Other causes included a scarcity of knowledgeable personnel with specific expertise such as financial reporting standards and auditing standards, insufficiency of clear and detailed audit

Climate change, Environmental deterioration & Resource scarcity Technology disruption Demographic shift Urbanization Geopolitical shift Covid 19 20 • UN PRI (Principles for Responsible Investment) เน้น

Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...